10 November 2022
The Guangzhou Municipal Nansha District Tax Service, State Taxation Administration ("the authorities") issued the "Application Guidelines for the 2022 Guangzhou Municipal Nansha District Individual Income Tax Preferential Policy" ("the Application Guidelines") on 10 November 2022. The authorities announced that Hong Kong residents working in the Guangzhou Municipal Nansha District can apply for exemption for individual income tax for the portion of their individual income tax burden exceeding that of Hong Kong. Taxpayers may refer to Chapters 3 to 6 of the Application Guidelines for the processing time, applicable targets, processing methods and materials required for the application.